It is declared not to be the purpose of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 to impose a duplicate or double license tax on the manufacturing, selling, blending, rectifying, or mixing in this state, or transporting in this state of spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt […]
As used in §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110, unless the context otherwise requires, “person” means every corporation, association, copartnership, limited liability company, or individual.
Any person who shall violate any of the provisions of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
There is levied and there shall be collected as provided by law and rule the following taxes: (1) (A) A tax at the rate of two dollars and fifty cents ($2.50) on each gallon of spirituous liquor sold or offered for sale in the State of Arkansas. (B) “Spirituous liquor”, as used in this section, […]
(a) The excise tax levied on malt liquors by § 3-7-104 shall be reported and paid to the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month following the month in which the wholesaler or other person authorized to sell malt liquors obtains delivery of such malt […]
(a) (1) It shall be unlawful for any person to ship or transport or cause to be shipped or transported into the State of Arkansas any spirituous liquors, vinous liquors, wines other than Arkansas wines, or beer or malt beverages from points without the state without first having obtained a permit from the Director of […]
(a) Sections 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall be administered and enforced by the Director of the Alcoholic Beverage Control Division and the Secretary of the Department of Finance and Administration. (b) The Director of the Alcoholic Beverage Control Division and the Secretary of the Department of Finance and Administration are authorized and […]
All taxes, penalties, and costs collected by the Secretary of the Department of Finance and Administration under the provisions of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall be general revenues and shall be deposited into the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State, on or before […]
On the failure of any person, liable therefor, to pay the taxes imposed by §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 within fifteen (15) days after the taxes have become due, he or she shall be deemed delinquent. A penalty of twenty percent (20%) on the amount of license tax due shall attach. The […]
(a) No suit shall be maintained in any court to restrain or delay the collection or payment of the tax levied by §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110. (b) The aggrieved taxpayer shall pay with or without protest the tax as and when required and may at any time within two (2) years […]
(a) (1) In addition to all other fees and taxes now imposed by law, there are levied and shall be collected the following additional fees and taxes: (A) An additional tax of five cents (5¢) per case on each case of native wine produced and sold in this state, including light wines, wine coolers, and […]
The Department of Finance and Administration shall, by regulation, establish a method of identifying each case of spirituous liquors to be shipped into Arkansas, prior to such shipment, either by stamps affixed to the cases or by printed evidence of the destination.
Distilleries and wholesalers of spirituous liquors shall furnish records as may be required to determine and protect the tax interests of the state.
(a) Failure of any wholesaler or retailer to obtain spirituous liquors from sources approved by the state for sale or to pay all taxes due on such liquors shall result in revocation of any alcoholic beverage permit held by the licensee. (b) Further, such action shall be deemed to constitute fraud and shall be punishable […]
(a) All wines sold in the State of Arkansas for use as sacramental wine shall be exempt from all taxes levied on wine by the State of Arkansas. (b) (1) Each container of sacramental wine sold in the state shall have attached to it a decal containing the words “Sacramental Wine”. (2) The decal shall […]
(a) For purposes of this section: (1) “Barrel” means thirty-one gallons (31 gals.) of liquid; (2) “Beer” means any fermented liquor made from malt or any substitute and having an alcoholic content of not more than five percent (5%) by weight; (3) “Malt beverage” means any liquor brewed from the fermented juices of grain and […]
